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CLAJON GAS CO., L.P. v. C.I.R.

No. 03-1922.

354 F.3d 786 (2004)

CLAJON GAS CO., L.P.; Aquilla Gas Pipeline Corporation; Tax Matters Partner, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, GAS PROCESSORS ASSOCIATION; Western Gas Resources, Inc.; American Petroleum Institute. Amici on Behalf of Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: January 12, 2004.

Attorney(s) appearing for the Case

Michael Thompson, argued, Kansas City, MO (Martin M. Loring, Lori J. Sellers, on the brief), for appellants.

Teresa T. Milton, Tax Division, DOJ, argued, Washington, D.C. (Richard Farber, on the brief), for appellee.

Before SMITH, LAY, and McMILLIAN, Circuit Judges.

SMITH, Circuit Judge.

Clajon Gas Company ("Clajon")1 appeals an adverse United States Tax Court2 judgment requiring Clajon to depreciate the value of its natural gas pipeline system during certain audit years3 using a fifteen-year, rather than a seven-year, depreciation schedule. For the reasons set forth herein, we reverse the Tax Court...

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